Shri Dhar Sabha Vs CIT – Exemption) (ITAT Amritsar) ITA No. 53/ASR/2017 08/01/2020 FULL TEXT OF THE ITAT JUDGEMENT On account of difference of opinion between the Ld. Accountant Member and Ld. Judicial Member of the ITAT, Amritsar Bench, this matter has been referred to me by the Hon’ble President ITAT for consideration and disposal… Read More »

ITAT Delhi Escorts Skill Development Vs CIT (Exemptions) ITA No. 527/Del/2017 Dated 26/04/2019 Since common questions of facts and law have been raised in both the aforesaid appeals, the same are being disposed off by way of composite order to avoid repetition of discussion. 2. The Appellant, Escorts Skill Development (hereinafter referred to as the… Read More »

Issue In the light of the Notification No. 52/14, dated 22.10.2014, issued by the CBDT, the respondent Assessing Officer, i.e., Income Tax Officer (Exemption), Muzaffarpur, has no jurisdiction to make assessment in respect of the petitioner as an assessee under Section 143(3) of the Act on the ground that it is neither registered under Section… Read More »

“CHARITABLE PURPOSES – CHARITABLE TRUST – REGISTRATION OF TRUST -APPPLICATION OF INCOME OUTSIDE INDIA -NOT A GROUND FOR REFUSING REGISTRATION-INCOME-TAX ACT, 1961, SS. 11, 12A So far as the benefit of section 11(1)(a) of the Income-tax is concerned, it can be extended only to the extent to which such income is applied to such purposes… Read More »

Where assessee trust could have both charitable and religious objects, registration under section 12AA was to be granted to assessee IN THE ITAT CHENNAI BENCH ‘D’ Gilgal Mission India v. Income-tax Officer N.R.S. GANESAN, JUDICIAL MEMBER AND A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER IT APPEAL NO. 3067 (MDS.) OF 2014 JULY 10, 2015 A.S. Sriraman for… Read More »

First proviso to section 2(15) has no role to play in cancellation or granting of trust’s registration Q : Can the Commissioner cancel the registration granted to assessee on the basis of introduction of first proviso of section 2(15) holding that activities of assessee were commercial in nature. ? First proviso to section 2(15) have no… Read More »